Analysis of Regional Financial Management and Regional Finacsial System in Central Sulawesi, Indonesia

Margretha Elisabeth Jessy Wagey, Djayani Nurdin, Suparman ., Kahar .
2020 Saudi Journal of Business and Management Studies  
This study aimed to analyze the regional financial management and regional financial systems of the Central Sulawesi regional government. The type of research is a descriptive quantitative study which was carried out in the Regional Organization of Regency/City in Central Sulawesi (OPD). The sample regencies/cities are: 1) Palu City, 2) Buol Regency, 3) Tojo Una-Una Regency, 4) Morowali Regency, 5) Banggai Regency. For each OPD in each regency/city, 3 respondents were chosen, namely the head of
more » ... OPD, PPTK (Financial Officer) and Treasurer. Research variables are regional financial management and implementation of regional financial information systems. The results of research show that regional financial management in the Central Sulawesi Regional Government has been good, but it still needs improvement in terms of the use of expenditure in shortest time possible and control by the DPRD. The implementation of the regional government financial system in Central Sulawesi was good for all principles, namely efficiency, effective, transparent, accountable, auditable.
doi:10.36348/sjbms.2020.v05i04.004 fatcat:dyf72kkmgrhrxnvrvvxdeorio4